Law of Tax-Exempt Healthcare Organizations - 2021 Supplement

Stay up to date on the most recent changes to the law of tax-exempt healthcare organizations In the 2021 Supplement to the 4th edition of The Law of Tax-Exempt Healthcare Organizations, a team of dedicated authors brings readers up to date on the most important and impactful changes to the legislation, regulations, and case law governing the administration and operation of tax-exempt healthcare organizations. Readers will find of-the-moment updates combined with practical guidance and commentary to help them successfully navigate an area of law that is becoming more complex by the year.

Sommario

Preface ix
 
About the Authors xi
 
Book Citations xv
 
1 Tax-Exempt Healthcare Organizations: An Overview 1
 
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1.1 Constitutional Law Perspective 1
 

1.2 Defining Tax-Exempt Organizations 2
 
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1.5 Charitable Healthcare Organizations 3
 

1.8 Promotion of Health 3
 
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1.10 ABLE Programs (New) 4
 
3 Criticisms of Tax Exemption 7
 

3.3 Commerciality Doctrine 7
 
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 13
 

4.4 Private Inurement--Scope and Types 13
 

4.6 Essence of Private Benefit 15
 

4.9 Excess Benefit Transactions 16
 
5 Public Charities and Private Foundations 19
 

5.1 Public Institutions 19
 

5.6 Recognition of Change in Public Charity Status 20
 
7 Lobbying and Political Activities 23
 

7.1 Legislative Activities Limitation 23
 

7.4 Political Activities Limitation 24
 

7.5 Business Expense Deduction Rules and Political Activities 27
 

7.7 Public Policy Advocacy Activities 27
 
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7.8 Political Activities of Social Welfare Organizations 27
 
8 Hospitals 29
 
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8.1 Federal Tax Law Definition of Hospital 29
 

8.3 Public Hospitals 30
 
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8.6 Pandemic Relief (New) 31
 
9 Managed Care Organizations 35
 

9.3 Commercial-Type Insurance Providers 35
 

9.5 Recent Developments 35
 
13 Other Provider and Supplier Organizations 41
 

13.3 Qualified Nonprofit Health Insurance Issuers 41
 

13.5 Accountable Care Organizations 42
 
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13.6 Cannabis-Related Services Organizations (New) 45
 
16 For-Profit Subsidiaries 49
 

16.3 Attribution of Subsidiary's Activities to Exempt Parent 49
 
17 Exempt and Nonexempt Cooperatives 51
 

17.1 Cooperative Hospital Service Organizations 51
 
18 Business Leagues 53
 

18.1 Business Leagues in General 53
 

18.2 Healthcare Trade Associations 55
 

18.3 Certification Organizations and Peer Review Boards 55
 
19 Other Health-Related Organizations 57
 

19.4 Hospital Management Services Organizations 57
 

19.5 Regional Health Information Organizations 58
 
20 Healthcare Provider Reorganizations 61
 

20.1 Some Basics about Reorganizations 61
 
21 Mergers and Conversions 63
 

21.4 Conversion from Nonexempt to Exempt Status 63
 

21.5 Joint Operating Agreements 63
 
22 Partnerships and Joint Ventures 65
 

22.9 Whole-Hospital Joint Ventures 65
 
23 Integrated Delivery Systems 67
 

23.2 Tax Status of IDS Organizations 67
 
24 Tax Treatment of Unrelated Business Activities 69
 

24.2 Definition of Trade or Business 69
 

24.3 Definition of Regularly Carried On 72
 

24.5 Application of Substantially Related Test to Healthcare Organizations 72
 

24.5A Deemed Unrelated Business Income 73
 

24.11 Pharmacy, Medical Supplies, and Service Sales 73
 

24.12 Laboratory Testing Services 74
 

24.13 Medical Research 74
 

24.18 Other Exceptions to Unrelated Income Taxation 76
 

24.20 Revenue from Controlled Organizations 78
 

24.20A Partnership Rules 78
 

24.21 Unrelated Debt-Financed Income 79
 

24.23 Computation of Unrelated Business Taxable Income 79
 
25 Physician Recruitment and Retention 89
 

25.5 Specific Recruitment and Retention Techniques 89
 
26 Charity Care 91
 

26.6 Definitional and Reporting Issues 91
 

26.9 Charity Care and

Info autore

THOMAS K. HYATT (Washington DC) is a Partner and the Chair of SNR Denton's Health Care practice. He focuses on corporate and tax-exempt organization issues for health care providers. He represents organizations including public and private hospitals, multi-hospital systems, integrated delivery systems, academic medical centers, home health agencies, health maintenance organizations, continuing care retirement communities, provider associations, physician clinics, faculty practice plans, physician-hospital organizations and shared services organizations. Tom is the Chair Emeritus and serves on the faculty of the annual Tax Issues in Healthcare Organizations seminar sponsored by the American Health Lawyers Association (AHLA), and past Chair of AHLA's Tax and Finance practice.
BRUCE R. HOPKINS (Kansas City MO) is a senior partner with the firm Polsinelli Shughart PC. He is also the author of more than 35 books, including The Law of Tax-Exempt Organizations, 10e, The Law of Fundraising, 4e, Nonprofit Law for Colleges and Universities, Nonprofit Governance, and Nonprofit Law Made Easy, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley. Hopkins earned his Juris Doctorate and Master of Laws degrees at the George Washington University. He has practiced law for 40 years and is a member of the District of Columbia and Missouri bars. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, and Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007-2008.

Riassunto

Stay up to date on the most recent changes to the law of tax-exempt healthcare organizations In the 2021 Supplement to the 4th edition of The Law of Tax-Exempt Healthcare Organizations, a team of dedicated authors brings readers up to date on the most important and impactful changes to the legislation, regulations, and case law governing the administration and operation of tax-exempt healthcare organizations. Readers will find of-the-moment updates combined with practical guidance and commentary to help them successfully navigate an area of law that is becoming more complex by the year.

Dettagli sul prodotto

• Autori: Bruce R Hopkins, Bruce R. Hopkins, Hopkins Bruce R., Thomas Hyatt, Thomas K Hyatt, Thomas K. Hyatt, Thomas K. Hopkins Hyatt, Hyatt Thomas K.
• Editore: Wiley, John and Sons Ltd
• Lingue: Inglese
• Formato: Tascabile
• Pubblicazione: 30.04.2021
• EAN: 9781119762645
• ISBN: 978-1-119-76264-5
• Pagine: 288
• Serie: Wiley Nonprofit Authority
• Categorie: Guide e manuali > Diritto, professione, finanze; Scienze sociali, diritto, economia > Economia > Economia aziendale; Steuerbefreiung, Business & management, Gemeinnützige Organisation, Wirtschaft u. Management, Gemeinnützige Organisationen / Recht, Non-Profit Organizations / Law